MDD Consultancy: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MDD Consultancy
Largest movements
- Tangible fixed assets -€36,272
down €36,272 (-6.6%), from €550,437 to €514,166
of which Land and buildings: -€21,982
- Cash -€7,597
down €7,597 (-47.7%), from €15,931 to €8,334
mainly Net result for the year (-€26,032) and Debts after one year (-€9,602)
- Reserves -€16,942
down €16,942 (-6.5%), from €260,103 to €243,162
of which Tax-exempt reserves: -€16,942
- Debts after one year -€9,602
down €9,602 (-36.1%), from €26,602 to €17,000
- Profit (loss) carried forward -€9,090
down €9,090 (-21.9%), from -€41,472 to -€50,562
- Other debts +€8,279
up €8,279 (+4.1%), from €203,639 to €211,918
- Gross operating margin +€10,329
up €10,329 (+38.8%), from €26,632 to €36,961
- Other operating charges -€3,428
down €3,428 (-73.3%), from €4,677 to €1,249
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €570,442 | €529,940 | -€40,501 | -7.1% |
| Fixed assets | 21/28 | €552,297 | €516,003 | -€36,295 | -6.6% |
| Intangible fixed assets | 21 | €23 | - | -€23 | |
| Tangible fixed assets | 22/27 | €550,437 | €514,166 | -€36,272 | -6.6% |
| Land and buildings | 22 | €484,094 | €462,111 | -€21,982 | -4.5% |
| Plant, machinery and equipment | 23 | €5,280 | €5,194 | -€87 | -1.6% |
| Furniture and vehicles | 24 | €61,063 | €46,861 | -€14,203 | -23.3% |
| Financial fixed assets | 28 | €1,837 | €1,837 | = | 0.0% |
| Current assets | 29/58 | €18,144 | €13,937 | -€4,207 | -23.2% |
| Amounts receivable within one year | 40/41 | €247 | €4,034 | +€3,786 | +1,530% |
| Trade receivables | 40 | €235 | €3,636 | +€3,400 | +1,445% |
| Other amounts receivable | 41 | €12 | €398 | +€386 | +3,190% |
| Cash at bank and in hand | 54/58 | €15,931 | €8,334 | -€7,597 | -47.7% |
| Deferred charges and accrued income | 490/1 | €1,965 | €1,569 | -€396 | -20.2% |
| Total equity and liabilities | 10/49 | €570,442 | €529,940 | -€40,501 | -7.1% |
| Equity | 10/15 | €224,831 | €198,800 | -€26,032 | -11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €260,103 | €243,162 | -€16,942 | -6.5% |
| Tax-exempt reserves | 132 | €250,540 | €233,598 | -€16,942 | -6.8% |
| Distributable reserves | 133 | €9,563 | €9,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,472 | -€50,562 | -€9,090 | -21.9% |
| Provisions and deferred taxes | 16 | €83,513 | €77,866 | -€5,647 | -6.8% |
| Deferred taxes | 168 | €83,513 | €77,866 | -€5,647 | -6.8% |
| Amounts payable | 17/49 | €262,097 | €253,275 | -€8,823 | -3.4% |
| Amounts payable after more than one year | 17 | €26,602 | €17,000 | -€9,602 | -36.1% |
| Financial debts | 170/4 | €26,602 | €17,000 | -€9,602 | -36.1% |
| Amounts payable within one year | 42/48 | €235,495 | €236,275 | +€780 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €11,622 | €9,602 | -€2,019 | -17.4% |
| Trade debts | 44 | €4,889 | €1,186 | -€3,703 | -75.7% |
| Suppliers | 440/4 | €4,889 | €1,186 | -€3,703 | -75.7% |
| Taxes, remuneration and social security | 45 | €15,345 | €13,568 | -€1,777 | -11.6% |
| Taxes | 450/3 | €8,440 | €9,377 | +€937 | +11.1% |
| Remuneration and social security | 454/9 | €6,905 | €4,191 | -€2,714 | -39.3% |
| Other amounts payable | 47/48 | €203,639 | €211,918 | +€8,279 | +4.1% |
| Remuneration, social security and pensions | 62 | €30,052 | €30,226 | +€174 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,033 | €37,053 | +€21 | +0.1% |
| Other operating charges | 640/8 | €4,677 | €1,249 | -€3,428 | -73.3% |
| Gross operating margin | 9900 | €26,632 | €36,961 | +€10,329 | +38.8% |
| Operating profit (loss) | 9901 | -€45,130 | -€31,568 | +€13,562 | +30.1% |
| Financial income | 75/76B | €639 | €402 | -€237 | -37.1% |
| Recurring financial income | 75 | €639 | €402 | -€237 | -37.1% |
| Financial charges | 65/66B | €598 | €436 | -€162 | -27.1% |
| Recurring financial charges | 65 | €598 | €436 | -€162 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€45,089 | -€31,602 | +€13,487 | +29.9% |
| Transfer from deferred taxes | 780 | €5,674 | €5,647 | -€26 | -0.5% |
| Income taxes | 67/77 | €80 | €77 | -€3 | -4.3% |
| Profit (loss) for the period | 9904 | -€39,496 | -€26,032 | +€13,464 | +34.1% |
| Transfer from tax-exempt reserves | 789 | €17,021 | €16,942 | -€79 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,475 | -€9,090 | +€13,385 | +59.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.